Microfabrication of a memory cell and reduction of a manufacturing cost are required in a resistance change memory including a resistance change element in which a resistance value changes according to a current, a voltage, heat and a magnetic field. However, in the resistance change memory, for example, in order to read and write data, one memory cell includes one resistance change element and one selection transistor, and two bit lines are connected to one memory cell. In this case, a size per memory cell is hardly formed smaller than a constant value, and a lithography process is required to form the bit line and a via.